RULING ON MOTION TO DISMISS
JOSÉ A. CABRANES, District Judge:
This matter is before the court on the government's motion to dismiss both counts of the complaint, pursuant to Rule 12(b)(1), Fed.R.Civ.P., on the ground that the court lacks subject-matter jurisdiction over a claim for $54,328.59 in interest on overpaid federal taxes.
I.
The Trustees of the Bulkeley...
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